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Advanced Search Results For "Pousa Soto, Raquel"

1 - 10 of 318 results for
 "Pousa Soto, Raquel"
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Contabilidad requerida para ser TÉCNICO DE HACIENDA en el año 2022. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; may2022, Issue 52, p64-82, 19p

Abstract:The article presents the discussion on enlargement and reduction capital. Topics include acqusition of shares as permanent investment as dividends recieving impairement; preparing the annual accounts, increased by the amount of capital social subscribe...

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APLICACIÓN: práctica de las normas de instrumentos financieros a activos valorados a valor razonable y a coste amortizado. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Apr2022, Issue 51, p72-119, 48p

Abstract:The article focuses on the corresponding entries, knowing that the company has classified said security as a financial asset at fair value with changes in profit and loss. Topics include considered that sell on the stock market various shares of the ab...

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Exención DIVIDENDO cuentas consolidadas, registro pasivo diferido. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Mar2022, Issue 50, p12-17, 6p

Abstract:The article discusses how dividend exemption for consolidated accounts, deferred liability registration under the Law of 11/2020 of December 30, of General State Budgets for the year 2021 which introduces a series of modifications in the Corporate Tax ...

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RICAC Ingresos en ENTIDADES que aplican PGC PYMES. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Mar2022, Issue 50, p21-25, 5p

Abstract:The article discusses income tax application by a company that applies the General Accounting Plan (PGC) of Small business (SMEs) and RICAC income in entities that apply PGc and SMEs. It informs that a limited firm that incurs costs that meet the requi...

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Esquemas para entender mejor la NORMA del Plan Contable relativa a Instrumentos Financieros. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Jan2022, Issue 48, p50-63, 14p

Abstract:Copyright of Tecnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may pri...

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Adquisición crédito deteriorado con GARANTÍA HIPOTECARIA. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Dec2021, Issue 47, p18-27, 10p

Abstract:The article focuses on the accounting treatment of the acquisition of an impaired loan with mortgage guarantee, before and after the reform introduced in the General accounting plan by Royal Decree 1/2021 in Spain. It mentions after the initial recogni...

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AMPLIACIÓN DE CAPITAL para compensar deudas, con precio emisión significativamente inferior a su valor razonable. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Dec2021, Issue 47, p12-17, 6p

Abstract:The article focuses on the accounting treatment of a capital increase for compensation of debts, with an issue price significantly lower than its fair value in Spain. It mentions so that minority shareholders are not harmed by the dilution of the value...

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información MEMORIA vencimientos activos fi nancieros. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Mar2022, Issue 50, p26-28, 3p

Abstract:The article discusses classification by maturity of financial assets and the version that has been repealed by Royal Decree 1/2021 by modifying the General Accounting Plan (PGC) including information related to the balance sheet, of section 9 Financial...

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Inmueble recibido sin contraprestación por la COMPRA de otro. (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; Mar2022, Issue 50, p18-20, 3p

Abstract:The article discusses how the property acquired without consideration should be accounted for the purchase of another account. Topics include the assets included in tangible fixed assets that will be valued at their acquisition price or production cost...

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LA NUEVA RESOLUCIÓN DEL ICAC SOBRE EL RECONOCIMIENTO DE INGRESOS POR LA ENTREGA DE BIENES Y LA PRESTACIÓN DE SERVICIOS (IV Y ÚLTIMA PARTE). (Spanish)

Publication Type:Periodical

Source(s):Tecnica Contable y Financiera; jul/aug2021, Issue 43, p8-30, 23p

Abstract:The article focuses on resolution of Instituto de Contabilidad y Auditoría de Cuentas (ICAC) on the revenue recognition for the delivery of goods and the provision of services. It mentions resolution may be applied in a subsidiary manner by companies t...

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